我國房地產(chǎn)稅立法與改革的政策邏輯和實現(xiàn)路徑——基于國家治理體系和治理能力現(xiàn)代化視角下的研究
發(fā)布時間：2018-10-08 16:58
【摘要】：十八屆三中全會通過的《關(guān)于全面深化改革的若干重大問題決定》明確指出,要推進(jìn)國家治理體系和治理能力的現(xiàn)代化。本文基于治理體系和治理能力現(xiàn)代化的視角,深入分析我國房地產(chǎn)稅立法與改革。房地產(chǎn)稅的立法與改革需提升到國家治理體系和治理能力現(xiàn)代化的高度,其是推動國家治理體系和治理能力現(xiàn)代化的必然要求和重要抓手。在推進(jìn)房地產(chǎn)稅的立法與改革的過程中,需正確處理各相關(guān)利益主體之間的關(guān)系。
[Abstract]:The "decision on several important issues on comprehensively deepening Reform" adopted by the third Plenary session of the 18th CPC Central Committee clearly pointed out that it is necessary to promote the modernization of the state's governance system and governance capacity. Based on the perspective of governance system and governance capacity modernization, this paper analyzes the legislation and reform of real estate tax in China. The legislation and reform of real estate tax need to be promoted to the height of the modernization of national governance system and governance ability, which is the inevitable requirement and important grasp to promote the modernization of national governance system and governance ability. In the process of promoting the legislation and reform of real estate tax, it is necessary to correctly deal with the relationship between the relevant stakeholders.
【作者單位】： 中國人民大學(xué)公共管理學(xué)院;
【基金】：2013年度教育部高等學(xué)校博士學(xué)科點專項科研基金項目“中國式分權(quán)視角下的房地產(chǎn)租稅、城市公共品供給與住房價格關(guān)系研究——基于嵌入式資產(chǎn)定價模型的分析”(編號:20130004110004) 國家“985工程優(yōu)勢學(xué)科創(chuàng)新平臺項目”專項經(jīng)費的資助
【分類號】：D922.22;F812.42;F299.23
[Abstract]:The "decision on several important issues on comprehensively deepening Reform" adopted by the third Plenary session of the 18th CPC Central Committee clearly pointed out that it is necessary to promote the modernization of the state's governance system and governance capacity. Based on the perspective of governance system and governance capacity modernization, this paper analyzes the legislation and reform of real estate tax in China. The legislation and reform of real estate tax need to be promoted to the height of the modernization of national governance system and governance ability, which is the inevitable requirement and important grasp to promote the modernization of national governance system and governance ability. In the process of promoting the legislation and reform of real estate tax, it is necessary to correctly deal with the relationship between the relevant stakeholders.
【作者單位】： 中國人民大學(xué)公共管理學(xué)院;
【基金】：2013年度教育部高等學(xué)校博士學(xué)科點專項科研基金項目“中國式分權(quán)視角下的房地產(chǎn)租稅、城市公共品供給與住房價格關(guān)系研究——基于嵌入式資產(chǎn)定價模型的分析”(編號:20130004110004) 國家“985工程優(yōu)勢學(xué)科創(chuàng)新平臺項目”專項經(jīng)費的資助
【分類號】：D922.22;F812.42;F299.23
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2 賈康;;房地產(chǎn)調(diào)控與房地產(chǎn)稅[J];理論導(dǎo)報;2011年02期
3 涂京騫;王波冰;涂龍力;;房地產(chǎn)稅立法與改革中幾個重要問題的破解思路[J];國際稅收;2014年04期
4 馮國濱;;房地產(chǎn)稅改革的功能定位及整體設(shè)計[J];中共青島市委黨校.青島行政學(xué)院學(xué)報;2014年02期
5 ;陜西省城南房地產(chǎn)稅稽征辦法[J];陜西政報;1960年07期
6 張新光;;征收房地產(chǎn)稅能否遏止福利住房的種種流弊[J];學(xué)習(xí)月刊;2006年01期
7 安體富;;房價暴漲逼房地產(chǎn)稅改革[J];w，
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